Review the computer- generated budgetary comparison report presented below for the Lincoln City Culture and Recreation Department as of July 1 of its fiscal year ending December 31, and respond to the questions that follow.

Required
a. What is the likely reason there are no outstanding encumbrances for the Personnel Services, Conferences and Training, and Utilities accounts?
b. Does it appear that the Culture and Recreation Department may over-expend its appropriation for any accounts before the end of the fiscal year? If so, which accounts may run short?
c. Does it appear that the Culture and Recreation Department may under-expend any of its appropriations for the fiscal year? If so, which accounts may have excessive spending authority?
d. What factors may explain the expenditure patterns observed in parts b and c?

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LINCOLN CITY Fiscal Year 2019 Detail Report, Departmental Expenditures Run date: July 1, 2019 08-00 Culture and Recreation Department Account Number FY 2019 Budget Expenditures 2019 to Date $533,472 207,683 1,426 102,687 98,249 21,387 172,538 Account Encumbrances Outstanding Avallable Approprlatlons $639,189 Title 01 08-00 6110 01 08-00 7110 01 08-00 7210 01 08-00 7310 01 08-00 7410 01 08-00 7810 01 08-00 7910 Personnel Services Materials and Supplies Conferences and Training Contractual Services $1,172,661 376,457 3,800 276,840 192,248 57,924 248,673 27,424 141,350 2,374 89,642 84,511 93,999 32,937 69,393 Utilities Capital Outlay Other 3,600 6,742